Nonprofit · EIN 04-3560268
CLAY FELLOWSHIP CHARITABLE TR
Tax-exempt · BOSTON, MA 02116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $398,370 | $344,791 | $53,579 | $8,741,361 | $0 | $8,741,361 |
| December 31, 2024 | 990 | $1,075,796 | $150,149 | $925,647 | $7,794,437 | $0 | $7,794,437 |
| December 31, 2023 | 990 | $509,585 | $118,635 | $390,950 | $6,576,365 | $0 | $6,576,365 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $401,596
- Net gain from sales of assets
- $104,910
- Other revenue
- -$3,226
Expenses
- Grants and similar amounts paid
- $192,690
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,465
- Program services (functional)
- $192,690
- Management and general (functional)
- $152,101
Balance sheet and other
- Total assets, start of year
- $7,794,437
- Total assets, end of year
- $8,741,361
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,741,361
- Publicly traded securities
- $4,370,018
- Gross receipts
- $1,429,861
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2001
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDWARD A O'NEAL | TRUSTEE Trustee or director | 1 | $0 |
| THOMAS CLAY | TRUSTEE Trustee or director | 1 | $0 |
| LISA KEWLEY | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES ALCOCK | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD A O'NEAL | TRUSTEE Trustee or director | 1 | $0 |
| THOMAS CLAY | TRUSTEE Trustee or director | 1 | $0 |
| LISA KEWLEY | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES ALCOCK | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD A O'NEAL | TRUSTEE Trustee or director | 1 | $0 |
| THOMAS CLAY | TRUSTEE Trustee or director | 1 | $0 |
| LISA KEWLEY | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 31 SAINT JAMES AVE STE 740, BOSTON, MA 02116-4186
- In care of
- % PAUL MCCOY FAMILY OFFICE SERVICES
- Principal officer (990 for 2025)
- THOMAS CLAY, 31 ST JAMES AVENUE 740, BOSTON, MA 02116
- Signed the 990
- THOMAS CLAY, TRUSTEE
- Phone
- (617) 933-3622
- Return prepared by
- WOLF & COMPANY PC
Mission
THE SOLE ACTIVITY OF THE TRUST IS TO MAKE CONTRIBUTIONS TO THE SMITHSONIAN ASTROPHYSICAL OBSERVATORY OF THE SMITHSONIAN INSTITUTION OF WASHINGTON, D.C., A CHARITABLE ORGANIZATION THAT IS EXEMPT FROM TAX UNDER CODE SECTION 501(C)(3) AND IS A PUBLIC CHARITY. THE FUNDS CONTRIBUTED BY THE TRUST WILL SUPPORT A POST-DOCTORAL FELLOWSHIP PROGRAM IN ASTROPHYSICS.
Program accomplishments
- FELLOWSHIP DISTRIBUTION TO THE SMITHSONIAN ASTROPHYSICAL OBSERVATORY OF THE SMITHSONIAN INSTITUTE OF WASHINGTON, D.C. THE FUNDS CONTRIBUTED BY THE TRUST WILL SUPPORT A POST-DOCTORAL FELLOWSHIP PROGRAM IN ASTROPHYSICS.Expenses $192,690 · grants $192,690
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-3560268
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $8,741,361
- Income (IRS master file)
- $1,429,861
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $398,370 | $344,791 | $8,741,361 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $1,075,796 | $150,149 | $7,794,437 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $509,585 | $118,635 | $6,576,365 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $770,397 | $506,342 | $6,019,511 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3560268).
Questions about CLAY FELLOWSHIP CHARITABLE TR
- What is the EIN of CLAY FELLOWSHIP CHARITABLE TR?
- The employer identification number (EIN) of CLAY FELLOWSHIP CHARITABLE TR is 04-3560268.
- Is CLAY FELLOWSHIP CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to CLAY FELLOWSHIP CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does CLAY FELLOWSHIP CHARITABLE TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CLAY FELLOWSHIP CHARITABLE TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLAY FELLOWSHIP CHARITABLE TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CLAY FELLOWSHIP CHARITABLE TR?
- The 990 for the year ended December 31, 2025 names THOMAS CLAY.
- Who are the officers and directors of CLAY FELLOWSHIP CHARITABLE TR?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CLAY FELLOWSHIP CHARITABLE TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $398,370, expenses of $344,791 and total assets of $8,741,361 at year end.
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